https://www.taxtmi.com/caselaws?id=418045 The Punjab and Haryana HC ruled that goods and vehicle detained under Section 129 of the GST Act must be released. The court held that Section 130 proceedings require proof of intent to evade tax with direct nexus to the trader's actions, not mere contraventions by others in the supply chain. Since the petitioner's goods were accompanied by proper documentation (invoice and e-way bill) and no order was passed within the mandatory 14-day period, the detention was invalid. The wrongful input tax credit claim alleged against the petitioner lacked sufficient connection to establish intent to evade tax. en-us Fri, 04 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418045 The Punjab and Haryana HC ruled that goods and vehicle detained under Section 129 of the GST Act must be released. The court held that Section 130 proceedings require proof of intent to evade tax with direct nexus to the trader's actions, not mere contraventions by others in the supply chain. Since the petitioner's goods were accompanied by proper documentation (invoice and e-way bill) and no order was passed within the mandatory 14-day period, the detention was invalid. The wrongful input tax credit claim alleged against the petitioner lacked sufficient connection to establish intent to evade tax. Case-Laws GST Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418045